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2021 (3) TMI 1188

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..... of Form DVAT-16 - stock transfer - HELD THAT:- The issue decided in the case of RITIKA PVT LTD VERSUS COMMISSIONER OF TRADE TAXES ANR. [ 2018 (11) TMI 1801 - DELHI HIGH COURT ] where the respondents are hereby directed to release the concerned F-forms within two weeks to enable appropriate correction in the relevant quarter. The petitioner shall however, furnish the surety bond to secure the amoun .....

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..... der passed by the coordinate benches of this Court qua an issue similar to the one which has arisen in the captioned matter 4.1 The petitioner/assessee is aggrieved by the fact that it has not been issued Form F qua first and second quarter of 2018-2019 by the Delhi Value Added Tax Department. 4.2 The reason appears to be that, qua stock transfer, erroneous particulars were referred in column R 11 .....

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..... ately analyzed the position of law as well as the DVAT rules as applicable. The Court in E.I. Dupont India Pvt. Ltd. v. Commissioner, VAT, Delhi Anr. Concluded as follows: 10. For the above reasons, the respondent is directed to issue the concerned F-Forms pertaining to the transactions undertaken by the petitioner in the concerned quarter of Financial Year 2012-13 within four weeks from today. In .....

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..... d granted similar relief but taking note of the interim orders of the Supreme Court. 6. This, having regard to the aforesaid, the present writ petition is disposed of with the direction to the respondent to release Form F to the petitioner within two weeks to enable appropriate corrections to be carried out qua the relevant quarters. The petitioner shall furnish a surety bond to secure the amounts .....

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